Meredith,
The heating element for the Simpson maxidry 10p is located around the front face of the unit, surrounding the door. To repair/replace the element, you have to gain access through the rear of the unit
Take the belt cover off, remove fan drive belt, undo bolt, remove rear pannel, being carefull not to tear out the wires connected to the back pannel, slide the main drive belt off the drum, and pull the drum out, from there you should be able to see the element. Two wires should be connected in the corner, just below the timer and heat knobs, remove these, and lastly four nuts will be holding the element into place
Michael, June 2007